I suppose that you want to create disc image. Official FLAC encoder (for MS Windows) cannot create files >2GB. But OP wants to split SACD ISO to individual tracks and I think that he won't encounter this problem.

After using the modded flac to convert some 24/88/5.1 tracks, I have to report that there's a memory leak either in the patched flac.exe or in the foobar converter. After approx. 6 files, foobar had taken all remaining memory (ca. 2.2GB) and then crashed.

Regular playback would be much less intensive because you're only listening to a single file at a time, in real-time. The converter will be decoding up to four tracks at once, depending on how many cores your CPU has, and it will be using as much processing power as it possibly can, although at a low execution priority level.

After using the modded flac to convert some 24/88/5.1 tracks, I have to report that there's a memory leak either in the patched flac.exe or in the foobar converter. After approx. 6 files, foobar had taken all remaining memory (ca. 2.2GB) and then crashed.

FLAC starts, encodes and exits; all the memory it allocated returns to the OS. It is impossible for the encoder to cause memory leaks in foobar2000.

While the FLAC fix posted in this forum will allow you to use foobar to convert an SACD iso to individual FLAC files, this method will leave in the the ultrasonic noise inherent to the DSD format (all SACD players include a low pass filter to correct this problem). I confirmed this myself by comparing files converted with foobar with files converted with Saracon. There is a tremendous amount of noise in the 25khz to 80khz band that would drown out any actual music that might happen to be in that range.

While the FLAC fix posted in this forum will allow you to use foobar to convert an SACD iso to individual FLAC files, this method will leave in the the ultrasonic noise inherent to the DSD format (all SACD players include a low pass filter to correct this problem). I confirmed this myself by comparing files converted with foobar with files converted with Saracon. There is a tremendous amount of noise in the 25khz to 80khz band that would drown out any actual music that might happen to be in that range.

Did you compare different DSD2PCM Mode settings? (Preferences->Tools->SACD) The default is "Multistage Fixed-Point", which does appear to have this high-frequency noise problem (as tested encoding to 172kHz, and visualized using the Linux program "spek"). I re-encoded using "Direct (Floating-Point, 30kHz LF)", and that high-frequency noise went away. It's kind of sad - what's the point of a high-frequency sampling rate if you have to filter out the high frequency sounds? Maybe that's what @lvqci meant by "Use 88.2 kHz output frequency -> problem solved."

Use the option "Installable FIR" at 30 or 40khz. This takes care of high-frequency noise and incidentally is the best sounding decoder (IMHO, of course).

Hello - just picked up on this problem, but what concerns me is that I can't find the SACD under preferences. Could you please let me know what module or utility I need to add to foobar in order to make these changes?

Not sure if this is the right place to ask this, but I have a number of SACD ISO files that won't mount. Like they are in a different internal format for whatever reason. Is there a way around this? These came from the newgroups (I do own the SACDS, just did not want to figure out how to RIP them).